panel data model, we find that bank profits and shareholder value are positively influenced by cost and profit efficiency …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … associated with bank intangible assets and change in intangible assets, but the inverse association is weakened in environments …

the explicit inclusion of volatile fair value estimates in regulatory bank capital adequacy assessments. I do not, however … to a bank's external stakeholders about its financial position and performance. I also show that higher fair value … volatility of investment securities, lower bank capital, and larger AFS security holdings increase banks' marginal contribution …

We examine how bank competition in the run-up to the 2007-2009 crisis affects banks' systemic risk during the crisis …. We then investigate whether this effect is influenced by two key bank characteristics: securitization and bank capital …. Using a sample of the largest listed banks from 15 countries, we find that greater market power at the bank level and higher …

the explicit inclusion of volatile fair value estimates in regulatory bank capital adequacy assessments. I do not, however … to a bank's external stakeholders about its financial position and performance. I also show that higher fair value … volatility of investment securities, lower bank capital, and larger AFS security holdings increase banks' marginal contribution …

I study the association between bank financial reporting opacity, measured by delayed expected loan loss recognition …, and the intervention decisions made by bank regulators. Examining U.S. commercial banks during the 2007-2009 financial … the extant literature on bank opacity, regulatory forbearance, and the consequences of loan loss provisioning by …

Using a sample of banks from 36 countries, we document that accounting enforcement is negatively related to bank risk …-taking. We also provide evidence that accounting enforcement enhances bank stability during the crisis. In addition, we show that … bank financial decisions and risk-taking behavior …